The provisions of the Anti-Crisis Shield 3.0 concerning higher deductions from employees’ remunerations are already in force. This means that these changes should be taken into account by employers for the calculations of May 2020 payroll.
The new regulation assumes that if the employee’s remuneration is reduced due to the measures implemented to prevent SARS-CoV-2 infection, or if a member of the employee’s family loses the source of income, the amounts free from deductions shall be increased by 25% for each family member who does not have any income and who is dependent on the employee.
According to the Act, by a family member, one means:
In order to calculate remunerations for May 2020 on the basis of the new rules, i.e. taking into account the changes introduced under the Shield 3.0, the employer is obliged to obtain the necessary information from employees. However, the legislator did not refer to the way in which the employer is to obtain these data.
The best solution is to inform employees of the changes introduced and collect declarations concerning the number of dependants of the employees whose remunerations have been reduced or whose family members have lost income.
Furthermore, due to the existing GDPR regulations, an employer cannot require from an employee any documents other than the above-mentioned declaration. It is not the responsibility of employers but of the public authorities to hold the employees submitting such declarations liable for providing false data.